Results 181 to 190 of about 2,058,759 (211)

Gender-Diverse Audit Partners and Audit Fee Premium: The Case of Mandatory Joint Audit

International Journal of Auditing, 2018
This study empirically investigates the impact of auditor gender on audit fees in a unique audit regulatory environment, namely France, where joint audit is mandatory by law. Apart from the fact that male and female auditor engagement partners have distinctive behaviors and style, the question also arises at to whether coordination problems between two
Mehdi Nekhili, Fahim Javed, Tawhid Chtioui   +2 more
exaly   +2 more sources

Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark

European Accounting Review, 2022
This study draws on two longitudinal case studies of the French and Danish joint audit models to understand and compare how mandatory joint audits have emerged and evolved. In both settings, joint audits appeared in the 1930s to increase auditors’ competence and independence.
Jemaa, Fatma, Jeppesen, Kim Klarskov, M’hirsi, Nadia   +2 more
openaire   +4 more sources

Mandatory Audit of Closed Joint Stock Companies

Auditor, 2015
The paper deals with the annual mandatory audit of closed joint stock companies, introduced in connection with the amendments made to the Civil Code. The introduction of mandatory audit for CJSCs determined the order of conducting the audit, the imposition of fines for failure to carry out statutory audit and the body that can administer the penalties.
ZHanna Kyevorkova, null Кеворкова, Alla Kolesnikova, null Колесникова   +3 more
openaire   +1 more source

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

European Accounting Review, 2016
Abstract This paper focuses on the unique Danish setting in examining the consequences of abandoning a mandatory joint audit regime. We study the effects on audit costs (measured by audit fees) and audit quality (measured by abnormal accruals) of the abandonment of the mandatory joint audit in Denmark in 2005.
Lesage, Cédric, Ratzinger-Sakel, Nicole V. S., Kettunen, Jaana   +3 more
openaire   +1 more source

The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience

Journal of Accounting, Auditing & Finance, 2016
Policy makers in France have considered joint audits as a solution to mitigate the audit market concentration and the “systemic” risk associated with Big 4 auditors. We implement a Markovian analysis where audit clients chose between different types of combinations across Big 4 and smaller auditors.
Lamya Kermiche, Charles Piot
openaire   +1 more source

Audit quality in the mandatory joint audit setting: a comparative analysis between the developed and developing economies

Journal of Financial Reporting and Accounting
Purpose This paper aims to examine and compare the quality of mandatory joint audits among six joint audit pair types within and across listed nonfinancial companies in the European Union (France) and the MENA region (Morocco and Tunisia).
Mohammed Ibrahem Ali Hassan, Arpad Toth, Katalin Borbely   +2 more
openaire   +1 more source

Audit fees in the mandatory joint audit setting: a comparative study between the European Union and the MENA region

Journal of Financial Reporting and Accounting
Purpose This study aims to investigate audit fees for nonfinancial listed companies under mandatory joint audit regimes, comparing the effects of different joint audit pair compositions in France (EU) and Morocco (MENA region). Design/methodology/approach
Mohammed Ibrahem Ali Hassan, Katalin Borbely, Árpád Tóth   +2 more
openaire   +1 more source

Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region

International Journal of Accounting & Information Management
Purpose This study aims to examine and compare the mandatory joint audit report delays across joint audit pairs between the European Union and the MENA region. Design/methodology/approach This study uses data from nonfinancial ...
Mohammed Ibrahem Ali Hassan, Árpád Tóth, Katalin Borbély   +2 more
openaire   +1 more source